Net Asset Value(s)

Unicorn AIM VCT plc (the "Company")

6 June 2006

Net Asset Value

Unicorn AIM VCT plc announces that the unaudited net asset values (excluding
current year income) per share of the Company as at close of business on 31 May
2006 were:

                              Ordinary 1p Share  Series 2 Ordinary 1p Share
                                                                           
Bid price basis                      96.2 pence                 117.5 pence
                                                                           
Mid-market price basis               97.9 pence                 119.0 pence